Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
The earlier direction requiring staggered filing of appeals to the GST Appellate Tribunal under section 112 of the CGST Act (read with the respective State/UT GST Act) arising from appellate and revisional orders under sections 107 and 108 is revoked with effect from 18-12-2025, discontinuing the staggered filing protocol. Appeals filed in accordance with the revoked direction before 18-12-2025 remain valid and are not affected by the revocation. The revocation is stated to be without prejudice to the Tribunal's powers under section 112 of the CGST Act.
The earlier direction requiring staggered filing of appeals to the GST Appellate Tribunal under section 112 of the CGST Act (read with the respective State/UT GST Act) arising from appellate and revisional orders under sections 107 and 108 is revoked with effect from 18-12-2025, discontinuing the staggered filing protocol. Appeals filed in accordance with the revoked direction before 18-12-2025 remain valid and are not affected by the revocation. The revocation is stated to be without prejudice to the Tribunal's powers under section 112 of the CGST Act.
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